The cost per equivalent units of direct materials and conversion in the Roasting Department of Robusta Coffee Company are $0.70 and $0.25, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $2,200. Based on the information provided, the total cost of units completed and transferred-out production is equal to: The beginning work in process inventory had a cost of $2,200. Based on the information provided, the total cost of units completed and transferred-out production is equal to: $54,150 $57,225 $60,125 $2,900 XYZ Company sells 25,000 units at $32 per unit. Variable costs are $18 per unit, and fixed costs are $95,000. The contribution margin ratio and the unit contribution margin are: 56% and $18 per unit 56% and $14 per unit 44% and $14 per unit 44% and $18 per unit Carmelita Co. sells two products, A and B. Last year, Carmelita sold 14,000 units of product A and 56,000 units of product B. Related data are: Assuming that last year's fixed costs totaled $1,200,000, what was Carmelita Co.'s break-even point in units of enterprise product "E"? 40,000 units 41,666 units 50,000 units 62,500 units